Step 1: Preheat the Oven

1. Preheat your oven to 350°F (175°C).
2. Line a 12-cup muffin tin with cupcake liners and set aside.

Step 2: Prepare the Chocolate Cupcakes

1. In a large bowl, whisk together the flour, sugar, cocoa powder, baking powder, baking soda, and salt.
2. In another bowl, beat the eggs, oil, milk, and vanilla extract until well combined.
3. Gradually add the wet ingredients to the dry ingredients, mixing until smooth. The batter will be thick at this stage.
4. Carefully stir in the boiling water. The batter will thin out, but this step is essential for creating moist, fluffy cupcakes.
5. Pour the batter evenly into the cupcake liners, filling each about 2/3 full.
6. Bake for 18-22 minutes, or until a toothpick inserted into the center of a cupcake comes out clean.
7. Remove from the oven and allow the cupcakes to cool in the pan for 5 minutes, then transfer them to a wire rack to cool completely.

Step 3: Prepare the Chocolate Ganache

1. While the cupcakes are cooling, prepare the chocolate ganache.
2. Heat the heavy cream in a small saucepan over medium heat until it just begins to simmer. Do not let it boil.
3. Remove from heat and pour the hot cream over the chocolate chips in a heatproof bowl. Let it sit for 1-2 minutes to allow the chocolate to soften.
4. Stir the mixture gently until smooth and glossy. Add the vanilla extract and stir to combine.
5. Let the ganache cool slightly at room temperature for about 10-15 minutes. It should thicken but remain pourable.

Step 4: Make the Chocolate-Covered Strawberries

1. While the ganache cools, melt ½ cup of chocolate with 1 tbsp of coconut oil (if using) in the microwave or using a double boiler. Stir until smooth.
2. Holding each strawberry by the stem, dip it into the melted chocolate, coating about two-thirds of the strawberry. Let any excess chocolate drip off.
3. Place the dipped strawberries on a parchment-lined baking sheet and allow them to set in the refrigerator for 10-15 minutes.

Step 5: Assemble the Cupcakes

1. Once the cupcakes have completely cooled, spoon the thickened chocolate ganache over the top of each one, letting it drizzle down the sides for an elegant look.
2. Carefully place a chocolate-covered strawberry on top of each cupcake, pressing gently to secure it in the ganache.
3. If desired, decorate with sprinkles or chocolate shavings for extra flair.

Step 6: Let the Cupcakes Set

1. Allow the cupcakes to sit at room temperature for 15-20 minutes so the ganache can set slightly before serving.